UFCW LOCAL 1459 & CONTRIBUTING: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- UFCW LOCAL 1459 & CONTRIBUTING (EIN 22-2507311)
- Tax period
- 2012-11-01 to 2013-10-31
- Filed
- 2014-05-23
- IRS object ID
- 201401439349300405
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-23T08:53:54-05:00 | Timestamp |
| Tax Period End Date | 2013-10-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061533253 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SASLOW LUFKIN & BUGGY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 TOWER LANE | AddressLine1 |
| City | AVON | City |
| State | CT | State |
| ZIP Code | 06001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-11-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222507311 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UFCW LOCAL 1459 & CONTRIBUTING EMPLOYERS | BusinessNameLine1 |
| Business Name Line2 | HEALTH & WELFARE FUND | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | UNIT | NameControl |
| Phone | 4137331197 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 EASTLAND STREET | AddressLine1 |
| City | SPRINGFIELD | City |
| State | MA | State |
| ZIP Code | 011092348 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL P CLIFFORD | Name |
| Title | TRUSTEE | Title |
| Phone | 4137331197 | Phone |
| Date Signed | 2014-05-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD BUGGY | Name |
| PTIN | P00512316 | PTIN |
| Phone | 8606789200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DANIEL P CLIFFORD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 EASTLAND STREET | AddressLine1 |
| City | SPRINGFIELD | City |
| State | MA | State |
| ZIP Code | 011092348 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10365203 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1983 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDING ELIGIBLE PARTICIPANTS WITH VARIOUS HEALTH AND WELFARE BENEFITS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6437569 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6569150 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 234405 | InvestmentIncomePriorYear |
| Investment Income Current Year | 263921 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 300000 | OtherRevenuePriorYear |
| Other Revenue Current Year | 45541 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6971974 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6878612 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 6169799 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 5926334 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1075050 | OtherExpensePriorYear |
| Other Expenses Current Year | 1229262 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7244849 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7155596 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -272875 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -276984 | RevenuesLessExpensesCY |
| Total Assets BOY | 8031236 | TotalAssetsBOY |
| Total Assets EOY | 8225547 | TotalAssetsEOY |
| Total Liabilities BOY | 766444 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1089157 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7264792 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7136390 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDING ELIGIBLE PARTICIPANTS WITH VARIOUS EMPLOYEE WELFARE BENEFITS, INCLUDING HEALTH, HOSPITALIZATION, PRESCRIPTION, DISABILITY AND LIFE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 6837346 | Expense |
| Revenue | 6614691 | Revenue |
| Description | TO OBTAIN AND ADMINISTER THE HEALTH AND WELFARE PROGRAM FOR ALL ELIGIBLE PARTICIPANTS. | Description |
| Total Program Service Expense | 6837346 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZENITH AMERICAN SOLUTIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4137331197 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 EASTLAND STREET | AddressLine1 |
| City | SPRINGFIELD | City |
| State | MA | State |
| ZIP Code | 01109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JOEL A BOONE | ||||||
| SECRETARY/TRUSTEE | 2.00 | X | X | 0 | 0 | 0 |
| DANIEL P CLIFFORD | ||||||
| CHAIRMAN/TRUSTEE | 2.00 | X | X | 0 | 0 | 0 |
| TIMOTHY KITTREDGE | ||||||
| ALTERNATE TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| RICHARD BROWN RESIGNED 11-15-12 | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| JASON PARADIS | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| TYRONE HOUSEY | ||||||
| ALTERNATE TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| ROSS KIELY | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| ZENITH AMERICAN SOLUTIONS | |||||
| 33 EASTLAND STREET | SPRINGFIELD | CT | 01109 | THIRD PARTY CONTRACT ADMINISTRATOR | 400700 |
| CONNECTICUT GENERAL LIFE INSURANCE | |||||
| COTTAGE GROVE ROAD | BLOOMFIELD | CT | 06002 | ASO CONTRACT ADMINISTRATOR | 392341 |
| THE SEGAL COMPANY | |||||
| 30 WATERSIDE DRIVE SUITE 300 | FARMINGTON | CT | 060323069 | CONSULTING & ACTUARIAL | 137167 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | 6392557 | 6392557 |
| EMPLOYEE CONTRIBUTIONS | 525100 | 176593 | 176593 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6569150 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 213567 | TotalRevenueColumn |
| Exclusion | $213,567 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3536945 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3486591 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 50354 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 50354 | TotalRevenueColumn |
| Exclusion | $50,354 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LAWSUIT PROCEEDS | Description |
| Business Code | 525100 | BusinessCode |
| Total Revenue Column | 45541 | TotalRevenueColumn |
| Related Or Exempt Function Income | 45541 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 45541 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6878612 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6614691 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $263,921 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5926334 | Total |
| Program Services | 5926334 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58539 | Total |
| Management And General | 58539 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14000 | Total |
| Management And General | 14000 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54419 | Total |
| Management And General | 54419 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 529508 | Total |
| Program Services | 392341 | ProgramServices |
| Management And General | 137167 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16471 | Total |
| Management And General | 16471 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -350 | Total |
| Management And General | -350 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13876 | Total |
| Management And General | 13876 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14509 | Total |
| Management And General | 14509 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CONTRACT ADMINISTRATOR | 400700 | 400700 | |
| MASS. UNCOMPENSATED CAR | 117971 | 117971 | |
| BANK FEES | 5009 | 5009 | |
| DUES (IFEBP) | 4605 | 4605 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5 | Total |
| Management And General | 5 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7155596 | Total |
| Program Services | 6837346 | ProgramServices |
| Management And General | 318250 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 803900 | BOY |
| EOY | 1389032 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 354195 | BOY |
| EOY | 46779 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18025 | BOY |
| EOY | 53041 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6810537 | BOY |
| EOY | 6733318 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44579 | BOY |
| EOY | 3377 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8031236 | BOY |
| EOY | 8225547 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82469 | BOY |
| EOY | 120938 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 683975 | BOY |
| EOY | 968219 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 766444 | BOY |
| EOY | 1089157 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7264792 | BOY |
| EOY | 7136390 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7264792 | BOY |
| EOY | 7136390 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8031236 | BOY |
| EOY | 8225547 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -276984 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 148582 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| U.S. GOVERNMENT SECURITIES | 2486425 | F |
| FOREIGN AND CORPORATE BONDS | 2129525 | F |
| MUTUAL FUNDS | 1171014 | F |
| COMMON STOCK | 946354 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6733318 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| HEALTH CLAIMS PAYABLE | $187,419 |
| ESTIMATED CLAIMS INCURRED BUT NOT REPORTED | $780,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 968219 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 7027194 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 148582 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 148582 | RevenueNotRptdF990 |
| Revenue Subtotal | 6878612 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6878612 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7155596 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7155596 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7155596 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE FUND ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH PROVISIONS OF FASB ASC 740, "INCOME TAXES", WHICH PROVIDE A FRAMEWORK FOR HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. UNDER FASB ASC 740, THE FUND MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE FUND DID NOT RECORD ANY UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED OCTOBER 31, 2013 AND 2012. THEREFORE, FASB ASC 740 HAD NO IMPACT ON THE 2013 OR 2012 FINANCIAL STATEMENTS. THE FUND ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNRECOGNIZED TAX BENEFITS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE FUND'S FINANCIAL STATEMENTS. THE FUND'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAXES AS A COMPONENT OF INTEREST AND PENALTY EXPENSE. AS OF AND FOR THE YEAR ENDED OCTOBER 31, 2013, THE FUND DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS. THE FUND'S PRIOR THREE TAX YEARS ARE OPEN AND ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DANIEL CLIFFORD, RICHARD BROWN (RESIGNED 11-15-2012) AND ROSS KIELY ARE OFFICERS OF THE UNITED FOOD & COMMERCIAL WORKERS UNION LOCAL 1459, WHICH IS A SPONSORING ORGANIZATION FOR THE UFCW UNION LOCAL 1459 & CONTRIBUTING EMPLOYERS' HEALTH & WELFARE FUND. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION CONTRACTS WITH ZENITH AMERICAN SOLUTIONS, AN INDEPENDENT THIRD PARTY ADMINISTRATOR, TO CONDUCT THE DAY-TO-DAY OPERATIONS OF THE FUND. ZENITH AMERICAN SOLUTIONS IS ENGAGED BY AND REPORTS DIRECTLY TO THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7A | AS A SPONSORING ORGANIZATION, THE UNITED FOOD & COMMERCIAL WORKERS UNION LOCAL 1459 HAS THE AUTHORITY TO APPOINT TWO TRUSTEES AND ONE OR MORE ALTERNATE TRUSTEES TO THE ORGANIZATION'S BOARD. SIMILARLY, AS A SPONSORING ORGANIZATION AND A PARTICIPATING EMPLOYER, THE STOP & SHOP SUPERMARKET COMPANY HAS THE AUTHORITY TO APPOINT TWO TRUSTEES AND ONE OR MORE ALTERNATE TRUSTEES TO THE ORGANIZATION'S BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE BOARD AND APPROVED AND ACCEPTED AT THE FIRST BOARD MEETING SUBSEQUENT TO THE PREPARATION AND FILING OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD REQUIRES ALL TRUSTEES TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ANY POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT TO THE BOARD FOR DISCUSSION AND RESOLUTION. |
| DAY-TO-DAY MANAGEMENT OF THE FUND IS CONTRACTED TO ZENITH AMERICAN SOLUTIONS, A THIRD PARTY CONTRACT ADMINISTRATOR. CONTRACTUAL TERMS AND CONDITIONS ARE EVALUATED AND NEGOTIATED BY THE BOARD ON AN ANNUAL BASIS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE BENEFITS OFFICE. |
| FORM 990, PART XII, LINE 2C: | THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT PROCESS. THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR IN HOW THESE RESPONSIBILITIES ARE ADMINISTERED. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| UFCW LOCAL 1459 AND CONTRIBUTING EMPLOYERS LEGAL BENEFIT FUND | |||||||||
| 33 EASTLAND STREET | SPRINGFIELD | MA | 01109 | 222507618 | MULTIEMPLOYER LEGAL BENEFIT FUND | MA | 501(C)(9) | N/A | 0 |
| UFCW LOCAL 1459 EDUCATION SAFETY & INDUSTRY TRUST FUND | |||||||||
| 33 EASTLAND STREET | SPRINGFIELD | MA | 01109 | 522331090 | MULTIEMPLOYER EDUCATION & SAFETY FUND | MA | 501(C)(9) | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|
| UFCW UNION 1459 EDUCATION SAFETY AND INDUSTRY TRUST FUND | |
| N | COST |
| UFCW UNION 1459 & CONTRIBUTING EMPLOYERS LEGAL BENEFIT FUND | |
| N | COST |
| (SEE PART VII FOR ADDITIONAL DISCLOSURE) | |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | FORM 990, SCHEDULE R, PART V | ReturnReference |
| Explanation | THE ORGANIZATION SHARES OFFICE SPACE WITH TWO RELATED BUT INDEPENDENT MULTIEMPLOYER BENEFIT FUNDS, AND UTILIZES THE SAME THIRD PARTY ADMINISTRATOR. EACH ORGANIZATION IS CHARGED FOR AND PAYS ALL OF ITS OWN COSTS. | Explanation |